On State Control Over The Compliance Of The Major Consumption Expenditure Actually Received By Physical Persons Income

Original Language Title: О государственном контроле за соответствием крупных расходов на потребление фактически получаемым физическими лицами доходам

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Spspent power-Federal Law of 09.07.99 N 154-FZ RUSSIAN FEDERATION FEDERAL LAW On State Control of Large Expenditure { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } Persons of income Adopted by the State Duma on 2 July 1998 (In the wording of Federal Law dated 09.02.99. N 27-FZ Article 1. The relations regulated by this Federal Law State control are subject to the large expenses of the income of individuals who are obliged to pay income tax in accordance with the Law of the Russian Federation "On income tax from natural persons"that acquires property as referred to in article 3, paragraph 1, of this Federal Act, or which provide financial assistance to other persons in the acquisition of the equipment. Article 2. The concepts used in this Federal Act For the purposes of this Federal Act, the following concepts are used: aircraft for civil aeronaution: aircraft, helicopters, planers, airships, balloons and others; ships and inland navigation vessels-all self-propelled vessels, irrespective of their belonging, to be registered in the river basin inspectorates or sea trading ports, as well as motor vehicles boats, rafts and other vessels and inland navigation vessels; ground vehicles-lorries and trailers of various carrying capacity, off-road vehicles, tractor units with semi-trailers, buses of various types, cars, including taxis, and the means of rail transport; cultural values-historical values linked to historical events in the life of peoples, the development of society and the State, the history of science and technology, as well as life-related and activities of prominent personalities (public, political, public figures, thinkers, figures of science, literature and the arts); objects and fragments of objects derived from archaeological excavations; artistic values, including paintings and drawings of manual work done on the basis of of any material; original sculpture from any materials, including reliefs; original artwork and montage of any material; artistic objects of the cult destination, in particular icons; engravings, etraps, lithographs and their original printed forms; Works of decorative and applied art, including glass, ceramics, wood, metal, bones, fabrics and other materials; traditional folk art products; and parts and fragments of architecture, historical, artistic and monumental monuments; ancient books, publications of special interest (historical, artistic, scientific and literary), separately or in collections; rare manuscripts and documentaries monuments; archives, including background, photo, film and video archives; unique and rare musical instruments; postage stamps, other philatelic materials, separately or in collections; ancient coins, orders, stamps and other items of collection; rare collections and samples of flora and fauna, objects, of interest to such branches of science as mineralogy, anatomy, paleontology, and others; other movable objects, including copies of historical, artistic, scientific or other cultural significance, as well as taken by the State under Security as historical and cultural monuments; immovable property (real estate)-land plots, subsoil areas, segregated water facilities and all that are strongly associated with the land, that is, objects whose transfer is impossible without disproportionate damage to their destination, including forests, perennial plants, buildings, facilities; acquisition, purchase, exchange, new construction or reconstruction of real estate (real estate); special declaration-notification by a natural person at the request of the tax authority; and containing information on sources and The amount spent on the acquisition of property referred to in article 3, paragraph 1, of this Federal Law; Property declaration-list of property owned by the individual, including cash Funds in Russian rubles and foreign currency, which may be the source of income necessary for the acquisition of objects referred to in article 3, paragraph 1, of this Federal Act. Article 3. Property whose acquisition by a natural person results in State control over the compliance of large expenses to that person's income 1. The property whose acquisition by a natural person causes State control over the matching of large expenses to that person's income includes: (a) real estate; b) aircraft, ships and vessels of inland navigation, land vehicles; in) shares, share in authorized capital of economic societies and stored assets of economic associations, state and municipal securities, as well as savings deposits certificates; g) cultural property; d) gold in the bars. 2. State control shall be subject to the acquisition within one calendar year of an object referred to in paragraph 1 of this article, the value of which shall be no less than 1,000 times the minimum wage established by the Government of the Republic of Kazakhstan. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The acquisition, within one calendar year, of several objects referred to in paragraph 1 of this article, with a total value of at least 3,000 times the minimum wage, is also subject to State control. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 4. The responsibilities of the natural persons who are in compliance with the major expenses are subject to state control control 1. When a person receives a written request from a tax authority based on his or her information, the person is required to submit a special declaration within 60 calendar days, indicating all sources and amounts of funds spent on Purchase of property specified in the tax authority's request. 2. The tax authority is not entitled to submit a request for a special declaration to an individual acquiring property not referred to in article 3, paragraph 1, of this Federal Act, as well as on the amounts of expenses not covered by The operation of this Federal Act. 3. A person submitting a special declaration shall have the right to attach copies of documents certified in accordance with the procedure established by law, confirming the information provided therein. At the request of the tax authorities, the drafters of the special declaration or his representative should be provided with the original copies of the documents, copies of which were appended to the declaration. Documents attached to a special declaration may only be used in the submission of subsequent special declarations if they confirm the availability of funds for the acquisition of property in respect of which Special declaration. 4. A natural person shall be entitled to refer in a special declaration to the particulars referred to in the declaration of property drawn up in accordance with article 10 of this Federal Law. 5. The form of the special declaration is drawn up by the State Tax Service of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation in accordance with this Federal Law and approved by the Government of the Russian Federation. THE RUSSIAN FEDERATION Article 5. Duties of persons and entities implementing registration of property (purchase of property) or notarial certification of transactions with it Persons and organizations registering property (acquisitions) (a) (a) (c), (c), (c), (c) and (c). of the notary's certificate in writing by the physical persons of the transactions to the tax authority at their place of residence. Article 6. Duties of the tax authorities 1. The tax authority, upon receipt of a special declaration, is required to register and verify within one month the accuracy of the information disclosed in it about the funds available to the individual. The result of the said inspection shall be communicated by the head of the tax authority in writing to the individual who submitted the special declaration. 2. When checking a special declaration in the event that the funds specified therein are not sufficient for the acquisition of the facilities referred to in article 3, paragraph 1 of this Federal Act, the tax authorities are obliged to declare the individual concerned, that submitted a special declaration, take into account the information specified in the declaration of property established in accordance with article 10 of this Federal Act. 3. If additional checks are necessary, the Head of the State Tax Inspectorate of the province, the province, the autonomous region, the autonomous area, the city on the submission of the Head of the State Tax Inspectorate of the region may extend The period specified in paragraph 1 of this article is for one month. In exceptional cases, the head of the State Tax Service of the Russian Federation on the submission of the Head of the State Tax Inspectorate of the province, the region, the autonomous region, the city may extend the term, Paragraph 1 of this article, but not more than two months. Article 7. The rights of individuals who are in compliance with the major expenses of revenue are subject to State control Natural persons whose compliance with large expenditures are subject to State control Right: (a) To obtain free advice from the tax authorities on the form and content of the documents submitted and the procedure for filing declarations; b) refer in the special declaration to the funds set out in the declaration property; in) to represent their interests in tax authorities themselves or through their authorized representative; g) for non-disclosure of information they submit to the tax authorities; d) for damages caused to them by non-performance or improper performance The employees of the tax authorities are responsible for their duties. Article 8. Liability for violation of this Federal Law 1. If a special declaration is not submitted within 60 calendar days of the submission of the written request of the tax authority, an administrative fine of up to 100 times the minimum wage may be imposed on a natural person, OF THE PRESIDENT OF THE RUSSIAN FEDERATION If a declaration is not submitted within 90 calendar days of the submission of the written request of the tax authority, an administrative fine of up to 1,000 times the minimum size may be imposed on a natural person. of the Russian Federation at the time of the imposition of the fine. 2. A fine of 100-fold may be imposed for violation of the procedure for the submission of information to tax authorities on persons or organizations registering property (acquisition of property) or notarial certification of transactions. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. The fine set out in paragraphs 1 and 2 of this article may be imposed only in the courts. 4. In case of underestimation of the amount of income and/or failure to pay such taxes, incomplete payments, and the submission of fictitious documents, the individual concerned may be subject to administrative or criminal liability OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. The disclosure of information contained in special declarations and declarations on property submitted by natural persons in accordance with articles 4 and 10 of this Federal Act by tax officials is criminal OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 9. Instructions on how to fill the special declaration Statement on how to fill a special declaration is developed and adopted by the State Tax Service of the Russian Federation in agreement with the Ministry OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 10. Property Declaration 1. Individuals, the obligation to pay income tax is determined in accordance with the Russian Federation Law " On Income Tax from Physical " Persons who have permanent residence in the Russian Federation, as determined in accordance with the said Law, shall have the right, prior to the entry into force of this Federal Act, to establish a declaration of property with an indication of the size of the property. as at the date of the declaration and to transfer it to the A sealed copy of a notary, in the manner prescribed by the Fundamusics of the Legislation of the Russian Federation on Notaries. Form The declaration of property shall be drawn up by the State Tax Service of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation in accordance with this Federal Law and approved by the Government of the Russian Federation. 2. The physical person who wrote the property declaration shall attach to it documents or copies thereof, certified in accordance with the procedure established by law, confirming the existence of the objects referred to in the declaration. 3. Notaries are required to adopt a declaration of property (the package is sealed by the notary, signed by him and the person who has deposited the declaration). A certificate shall be issued to the person who has deposited the said declaration. Notaries notifies the tax authorities of the place of residence of the natural person about the property declaration. 4. A package containing a declaration of property may be opened only at the request of the person who has deposited the declaration in possession, in his presence and in the presence of a notary who has issued the declaration for storage upon presentation of the certificate. The declaration of property shall be opened by an act signed by a notary and by the person who has deposited the said declaration. Upon opening the package, the declaration may again be deposited with the notary in accordance with the procedure set out in paragraph 3 of this article. 5. A natural person is entitled to present a declaration of property as a confirmation of the property status prior to the entry into force of this Federal Law. The property declaration may not include cash in the amount of more than 1,000 times the minimum wage, which was not in the credit institution's accounts for the day of the entry into force of this Federal Law. The foreign currency for the purposes of this article is recalculated to the Russian ruble at the rate of the Central Bank of the Russian Federation (Bank of Russia) set on the day of completion of the declaration. 6. Authorized officials of the tax authorities may familiarize themselves with the contents of the property declaration in accordance with paragraph 4 of this article, in the notary office premises and are entitled to make extracts from it. It is prohibited to seize and copy property declarations. 7. The information contained in the asset declaration cannot be used as a basis for the collection and/or collection of any taxes and for the prosecution of the persons who submitted the declaration. Article 11. The procedure for the entry into force of this Federal Law 1. This Federal Law shall enter into force at the expiration of eighteen months from the date of its official publication. (...) (...) N 27-FZ 2. Article 3, paragraph 2, of this Federal Law shall enter into force one year after the entry into force of this Federal Law. Article 3, paragraph 2, of this Federal Law shall be subject to the acquisition of one of the objects referred to in article 3, paragraph 1, of this Federal Act for the period prior to the entry into force of article 3, paragraph 2, of this Federal Act. The law, worth at least 1,500 times the minimum wage, established by the law of the Russian Federation at the date of the transaction. State control is also subject to the acquisition, within one calendar year, of several objects referred to in article 3, paragraph 1, of this Federal Act, the total value of which is at least 4500 times the minimum value OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. The Government of the Russian Federation will develop and submit for consideration by the State Duma of the Federal Assembly of the Russian Federation proposals to amend the Civil Code of the Russian Federation, RSFSR Code of Administrative Offences, Criminal Code of the Russian Federation, The Basics of Russian Federation Law Notariate in the introduction of liability for violation of this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 20 July 1998 N 116-FZ